Mary Scott Nursing

Nonprofit profile at a glance

EIN
316010222
IRS 990 coverage
2010–2020
Forms available
Form 990 2020
Location
Dayton, OH, USA
Phone
9372780761
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Nursing, Convalescent Facilities

Official website

Reported finances

Revenue
$6,028,231
Expenses
$7,145,262
Assets
$4,900,911
Liabilities
$7,968,584

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • ATTY CLINTON RALPH WILCOXSON (PRESIDENT)
  • DR ROSALIND JACKSON (VICE PRESIDENT)

People named in this filing

  • ATTY BRANDON CHARLES MCCLAIN (SECRETARY)
  • ATTY CLINTON RALPH WILCOXSON (PRESIDENT)
  • BEVERLY PERRY (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide long term health care that enriches the quality of life for the aging, special needs populations, and their families.

What it reported doing in 2020

To provide and maintain a 118 bed long-term care facility with proper and comfortable housing and health care for aged and/or infirmed persons. Mary scott nursing home is located within the city of dayton, Ohio. Mary scott began a major exansion and renovation project in 2006. The new resident wing and the physcial therapy suite project were completed and opened in may of 2009. The renovated common activity areas were completed and opened in october of 2009. The additional space provided by the project has certainly opened the door to many new opportunities that enhance the quality of life for those we serve.

Operating model

Revenue model
Earned-program. 84% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 21
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -18.5%; rating input score 6; 6th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 1.63; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 92; 92nd percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -3.7% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 8 of 8 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $7.1M in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2010 to 2020
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 6/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.
  • High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.